Registered savings plans

Registered savings plans include employer-sponsored pension plans, retirement savings plans, retirement income funds, education savings plans, and deferred profit sharing plans. Before we make a final decision to refuse or revoke a registration, we will send you a letter to explain why. You then have an opportunity to make further submissions to us. If you do not understand or agree with our decision to refuse or revoke registration, first contact the Registered Plans Directorate for an explanation. We resolve most concerns this way. You can reach the Registered Plans Directorate at the following telephone number: 1-800-267-3100.

Filing an appeal to the courts

If you still think we have misinterpreted the facts or applied the law incorrectly, you have the right to file an appeal to the Federal Court of Appeal. This ruling can, in turn, be challenged through the Supreme Court of Canada, with that court's permission.

For more information, see the following publications:

• T4040 RRSPs and Other Registered Plans for Retirement
• T4099 Registered Pension Plan Guide
• IC72-22 Registered Retirement Savings Plans
• IC78-18 Registered Retirement Income Funds
• IC77-1 Deferred Profit Sharing Plans
• IC93-3 Registered Education Savings Plans